V Lantagne Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 3,809 clientvisits, but its actual level of activity was 3,820 client-visits. The clinic has provided the followmg data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Variable Fixed element element per per month Client-visit Revenue ............................ . . $38, 20 Personnel expenses,.;.';3 $36,800 $11.30 Medical supplies.Mimi-WI 1.?00 5.20 Occupancy expenses,.,.:,.;,:..._. 1 V V 10200 2.00 Administrative: e 7. 600 0-40 $56. SQO $18.90 or May would be closest to: 13) _